13. Other operating income and expenses

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13. Other operating income and expenses

Significant accounting policies

Other operating income includes mainly revenues from received compensations, revenues from operating leases, recovery of debt collection costs, net revenues from sale of products, goods and services and miscellaneous revenues. Other operating expenses include mainly the costs of provision for legal claims, cost of provisions for current and future legal risk related to foreign currency mortgage loans in CHF (including costs of legal representation and interest for delay), debt collection costs, impairment allowance on fixed and other assets, client claims, compensation paid and miscellaneous expenses.

Miscellaneous revenues and costs mainly consist of annual settlements related to changes in the VAT ratio.

Financial data

Other operating income

	2023	2022
Gains on disposal of property, plant and equipment	18	53
Premises rental income, terminals and IT equipment	25	22
Operating leasing net income (*)	4	3
Compensation, recoveries, penalty fees and fines received	12	15
Miscellaneous income	23	9
Recovery of debt collection costs	16	16
Net revenues from sale of products, goods and services	9	6
Pozostałe	12	13
Total	119	137

(*) Operating leasing net income

	2023	2022
Income from operating leases	9	10
Costs of depreciation of fixed assets provided under operating leases	(5)	(7)
Total	4	3

Other operating expenses

	2023	2022
Provision for liabilities disputable and other provisions (*)	13	(159)
Provision for legal risk regarding foreign currency mortgage loans	(497)	(352)
Credit and factoring debt collection costs	(34)	(27)
Loss on disposal of property, plant and equipment and intangible assets	(1)	(1)
Card transactions monitoring costs	(20)	(20)
Sundry expenses	(5)	(7)
Costs of litigation and claims	(33)	(16)
Impairment allowance on fixed assets, litigations and other assets	(22)	(48)
Compensation, penalty fees and fines	(2)	(2)
Other	(31)	(9)
Total	(632)	(641)

(*) The item also includes the provision for commission reimbursements in case of previously repaid consumer loans repaid before the CJEU judgment and the provision for refunds of commissions on prepaid mortgage loans (Note 36)

12. Net allowances for expected credit losses

14. General administrative expenses and depreciation